Arizona payroll laws 2025: Updates, rules, resources, and employer tips

Managing payroll is a critical responsibility for any Arizona employer. As an employer, you are responsible for complying with a unique set of state and federal requirements. Fortunately, Arizona’s payroll laws are relatively straightforward. They closely align with federal standards and include only a few additional state-specific rules. This simplicity can make compliance easier for small business owners. For example, while some states require expansive paid leave policies, Arizona’s paid sick time law applies only to certain employers. Arizona law also outlines clear accrual and usage rules.

This 2025 guide outlines key Arizona payroll laws, where they differ from federal requirements, and the taxes and employer obligations you need to know. It also highlights tips, tools, and payroll services to help you stay compliant.

What are payroll laws?

Payroll laws are regulations that govern how employers compensate employees. They include rules about wages, tax withholdings, overtime pay, recordkeeping, and employee classification at both federal and state levels.

Why are payroll laws important?

Payroll laws help protect workers’ rights and ensure businesses meet their legal responsibilities. Following these laws reduces the risk of fines, lawsuits, and payroll errors that can affect employee trust and company operations.

What do payroll laws cover?

Payroll laws outline how employees must be paid, how taxes are withheld and reported, and what rights and responsibilities both parties have. In Arizona, this includes:

• Ensuring employees are paid at least the state minimum wage and on a regular, timely schedule.
• Following Arizona’s final paycheck laws, which require prompt payment after termination or resignation.
• Withholding and submitting Arizona state income tax to the Arizona Department of Revenue, unless the employee is exempt.
• Paying state unemployment insurance (SUI) taxes through the Arizona Department of Economic Security.
• Complying with Arizona’s earned paid sick time law, which applies to most employers depending on size and location.
• Keeping accurate payroll records and providing employees with pay stubs that reflect hours worked, wages earned, and deductions made.

When businesses follow these laws, they avoid penalties and build a stronger, more compliant workplace.

Who must follow Arizona payroll laws?

Arizona payroll laws apply to most employers operating within the state, regardless of business size or industry. If you hire employees to work in Arizona and compensate them for their labor, you’re responsible for following state and federal payroll regulations.

Here’s who’s required to comply:

• Any business that employs one or more workers in Arizona, including LLCs, corporations, partnerships, and sole proprietors.
• Nonprofit organizations and out-of-state companies with Arizona-based employees.
• Virtual-first companies that employ Arizona-based workers.
• Household employers who pay a domestic worker at least $1,000 in a calendar quarter.
• Temporary, seasonal, and part-time employers.

If you have employees working in Arizona and you’re responsible for paying their wages, you must comply with the state’s payroll laws. This includes the following rules related to how often employees are paid, how state income taxes are withheld and submitted, and how earned sick leave is accrued and used. Employers are also required to follow Arizona final pay laws and Arizona termination pay laws when an employee resigns or is terminated. Understanding and following these regulations helps ensure you remain compliant and avoid costly penalties.

New payroll laws to know in 2025

The following are some of the key 2025 updates to Arizona payroll laws:

• Minimum wage increase: Effective January 1, 2025, Arizona’s statewide minimum wage rose to $14.70 per hour, up from $14.35, based on CPI adjustments.
• Paid sick leave accrual requirements reaffirmed: Arizona law continues to require employers to offer earned paid sick leave, accruing at the rate of one hour for every 30 hours worked. Employers with fewer than 15 employees must allow up to 24 hours per year, while those with 15 or more employees must allow up to 40 hours per year.

Federal payroll laws every employer should know

While payroll laws vary by state, federal payroll laws set the baseline that all employers across the U.S.—including those in Arizona—must follow. These laws regulate how wages are paid, how taxes are withheld, and what benefits employers must offer in certain situations. Here's a look at the key federal regulations that impact payroll:

Fair Labor Standards Act (FLSA)

The FLSA establishes federal standards for minimum wage, overtime pay, recordkeeping, and child labor. It applies to most full-time and part-time workers in the private sector and in federal, state, and local governments.

• Federal minimum wage: As of 2025, the federal minimum wage is $7.25 per hour.
• Employers can pay tipped employees less than the full minimum wage,as long as the employee earns at least $30 per month in tips and their total pay (wages plus tips) adds up to at least the federal minimum wage of $7.25 per hour.
• Overtime pay: Nonexempt employees must be paid 1.5 times their regular rate for hours worked over 40 in a week.
• Recordkeeping: The FLSA requires employers to keep accurate, accessible records for all nonexempt employees. This includes basic information like name, address, Social Security number, occupation, hours worked, wages paid, and pay rates. Employers using the tip credit must also maintain weekly records of reported tips and the amount of credit claimed.
• Keep for at least 3 years: Payroll records, collective bargaining agreements, and sales or purchase records.
• Keep for at least 2 years: Timecards, wage rate tables, schedules, and records of wage changes.

Internal Revenue Service (IRS) Regulations

Employers are required to comply with IRS rules pertaining to payroll taxes. Taxes must be calculated, withheld, and submitted accurately and on time. Employers need to:

• Withhold federal income tax from employee wages based on Form W-4 information and current IRS federal withholding tax tables.
• Withhold and match Social Security and Medicare taxes (FICA) from employee wages. For 2025:
• Social Security tax: 6.2% each for employer and employee, up to a wage base limit of $176,100.
• Medicare tax: 1.45% each for employer and employee, with no wage base limit.
• Pay Federal Unemployment Tax Act (FUTA) taxes:
• Employers must pay a federal unemployment tax of 6.0% on the first $7,000 of each employee’s annual wages.
• If all state unemployment taxes are paid on time and the employer’s state is not designated as a credit reduction state, the FUTA tax may be reduced by a credit of up to 5.4%, resulting in an effective rate of 0.6%.
• Only employers pay FUTA; it is not withheld from employee wages.
• FUTA taxes are reported annually using IRS Form 940.

Affordable Care Act (ACA)

The Affordable Care Act (ACA) requires employers with 50+ full-time employees to offer affordable health insurance and report coverage to the IRS.

• They must offer affordable, minimum-value coverage to at least 95% of full-time employees and dependents.
• "Affordable" means the employee's share of self-only coverage doesn’t exceed a set income-based percentage.
• Employers must file Forms 1094-C and 1095-C with the IRS annually to report coverage details.
• Visit the IRS website to see if the ACA applies to your business.

Smaller businesses with fewer than 50 full-time employees may still be subject to certain ACA requirements depending on their specific circumstances. Check the IRS website for additional information on ACA tax provisions for small employers.

Key Arizona payroll laws

While federal payroll laws provide the baseline for wage payments, tax withholding, and worker protections, individual states may establish additional requirements. Arizona is known for having relatively straightforward payroll laws that closely follow federal standards. However, employers still need to be aware of certain state-specific rules, including Arizona’s minimum wage, paid sick leave, and final paycheck laws. These requirements may not be as complex as those in states like California, but they are still essential for staying compliant and avoiding penalties.

Minimum wage in Arizona for 2025

As of January 1, 2025, Arizona’s statewide minimum wage increased to $14.70 per hour, up from $14.35 in 2024. This change reflects Arizona’s annual cost-of-living adjustment, which is calculated based on the Consumer Price Index and authorized under Proposition 206. The minimum wage is reviewed and adjusted each year to help keep pace with inflation, as outlined in Arizona Revised Statutes § 23-363(A)(5).

For tipped employees, Arizona allows a $3.00 per hour tip credit, meaning employers may pay a base wage of $11.70 per hour if the employee’s combined wages and tips meet or exceed the full minimum wage.

Employers must monitor these wage requirements closely to ensure that all employees receive at least the applicable hourly rate. Failure to comply can result in penalties and back pay obligations.

Local minimum wage rates

Arizona allows local governments to set higher minimum wage standards in addition to the statewide rate. As of January 1, 2025, two Arizona cities enforce higher minimum wages:

• Flagstaff: $17.85 per hour for most employees and $16.85 per hour for tipped employees.
• Tucson: $15.00 per hour across the board.

In these areas, employers must pay the higher local minimum wage instead of the state rate. It’s important to check city or county regulations regularly because local rates may adjust annually based on the Consumer Price Index (CPI) or other formulas.

Arizona overtime rules

Arizona follows federal Fair Labor Standards Act (FLSA) guidelines when it comes to overtime pay. Employers must ensure compliance with FLSA rules and regulations, including correct employee classification and payment for overtime hours worked beyond 40 in a week.

• Standard overtime pay: Nonexempt employees must be paid 1.5 times their regular rate for:
• All hours worked over 40 hours in a workweek.
• Federal and Arizona laws do not mandate overtime for daily hours worked.
• Only weekly overtime applies.
• Double-time pay: Compensation that is twice an employee’s regular hourly rate.
• Federal and Arizona law don’t require double-time pay.
• Employers may offer enhanced overtime voluntarily, but it is not legally required.

Pay frequency

Arizona requires employers to establish a consistent and timely wage schedule to ensure employees are paid regularly and fairly, in a way that closely follows federal expectations. Here’s how the state breaks down pay frequency rules:

Semi-monthly pay periods

• Arizona law mandates that employers must set at least two fixed paydays each month, with no more than 16 days between them.
• Wages earned must be paid within seven business days after the end of the pay period (unless otherwise exempt).
• On each payday, employers are required to pay employees for all wages earned up to that date.
• Employers may subtract legally authorized or pre-approved deductions.

Other pay periods (weekly, biweekly, etc.)

• Employers may choose alternative pay schedules.
• The pay schedule must meet the requirement of at least two paydays per month.
• The pay schedule must maintain a consistent interval of no longer than 16 days.

Overtime pay

• Overtime is defined as hours worked over 40 in a single workweek.
• Overtime must be paid by the next regular payday after the overtime hours were worked. This ensures employees receive compensation promptly without delay..

Final paycheck laws in Arizona

Arizona law requires employers to pay out earned wages promptly when an employee’s service ends.

Here’s what employers and workers need to know:

• Termination (fired or laid off): Former employees who are terminated must receive their final paycheck within seven working days or by the next regular pay period, whichever comes first.
• Voluntary resignation: Employees who quit are entitled to final payment no later than the regular payday for the period during which they resigned.
• With 72+ hours’ notice: Even if an employee provides 72 or more hours’ notice before quitting, they still receive their pay on the next scheduled payday. Notice doesn’t accelerate the payout.
• Without notice: If resignation occurs without notice, the employer must still pay wages by the next regular payday.
• Accrued vacation (PTO payout): Arizona doesn’t require payment for unused vacation or PTO unless the employer’s written policy or employment contract explicitly states otherwise. However, if it’s considered an earned wage, the employer may be required to pay it.
• Waiting time penalty: Failure to pay final wages on time is classified as a petty offense. Under A.R.S. § 23-353(D), employers who violate the law may be subject to penalties and civil action.
• Additional considerations:
• Sick leave: Arizona requires earned sick leave during employment, but the law does not require payout of accrued sick time upon separation.
• Severance pay: Neither Arizona law nor federal law obligates employers to provide severance pay. Any severance must be honored only if it is part of an employment contract or company policy.
• Deductions: Except for legally required payroll deductions (such as taxes, garnishments, or authorized deductions, employers may not withhold wages for reasons like property damage or disciplinary fines. Doing so may violate state law.
• Payment method: Employers must pay final wages using the usual payment method (e.g., direct deposit, check). If the employee requests it, the employer may be required to mail the check.

For more detailed information on final payment requirements and related statutes, refer to A.R.S. § 23-353 on payment of discharged and quitting employees and the Arizona Revised Statutes for official legal wording.

Arizona paid sick leave

Arizona law requires almost all employers to provide earned paid sick leave, ensuring employees can take necessary time off for health-related needs. These requirements are established under A.R.S. § 23-372, part of the Fair Wages and Healthy Families Act. Here’s what employers need to know:

• Qualification criteria: Employees working for employers with 15 or more employees are entitled to accrue up to 40 hours of paid sick leave per year. Employees working for employers with fewer than 15 employees also qualify, but there are lower limits. The employee count includes full-time, part-time, and temporary workers. If an employer has 15 or more employees on average during 20 or more calendar weeks in the current or preceding calendar year, they fall into the higher threshold category.
• Amount of leave: Employers with 15 or more employees must allow up to 40 hours of paid sick leave per year. Employers with fewer than 15 employees must allow up to 24 hours per year.
• How sick leave is accrued:
• Accrual method: Employees earn one hour of paid sick leave for every 30 hours worked, from the start of employment or July 1, 2017 (whichever is later).
• Front-loading method: Employers may front-load sick leave at the beginning of the year, providing a full annual balance instead of tracking accrual. Alternatively, unused sick leave must carry over to the next year. Unused sick leave is capped at the annual limit unless the employer “buys out” excess time.
• Permitted use: Employees may use accrued sick leave for their own mental or physical illness, preventive care, or injury. They also may use sick leave to take care of a family member for similar reasons. Employees may use sick leave due to the closure of the workplace or school due to a public health emergency. They also can take time off because of domestic violence, sexual violence, or stalking, including medical care or legal proceedings.
• Local laws: Arizona’s state law sets the minimum requirements. Employers must still monitor local ordinances in cities like Flagstaff or Tucson, where paid leave policies may differ. Local ordinances don’t override state standards.

For more details, visit the Industrial Commission of Arizona resource page on earned paid sick time, which includes guidance on accrual, permissible uses, and employee protections.

State-specific recordkeeping requirements

Arizona employers must keep payroll records for at least four calendar years, according to the Arizona Department of Economic Security. Required documentation includes pay stubs, payroll journals, tax filings (like W-2s and 941s), and employee details such as name, Social Security number, hire/termination dates, wages per pay period, hours worked, and work location.

Employers must also track daily hours worked and earned paid sick time, and have these records readily available for inspection by the Industrial Commission of Arizona or other authorized agencies. Failure to maintain or provide records may result in penalties.

These state rules go beyond federal standards, which generally require payroll records to be kept for three years (FLSA) and wage calculations for two years. The IRS recommends keeping payroll tax records for four years, while EEOC rules require at least one year, or longer under laws like the ADEA.

To stay compliant, employers should organize records by employee and pay period, use secure payroll systems, and back up all files.

Tip credit rules

Arizona employers in the hospitality and service industries may apply a tip credit, which allows them to pay tipped employees a lower base wage, as long as the employee’s total earnings (wages plus tips) meet or exceed the statewide minimum wage. For example, in 2025, the state minimum wage is $14.70 per hour. Employers may pay a base wage of $11.70 and apply a tip credit of up to $3.00 per hour, as permitted under A.R.S. § 23-363(C).

This means that if an employee consistently earns at least $3.00 per hour in tips, the $11.70 base wage is considered compliant. However, employers must carefully track tip earnings to ensure each employee’s total hourly compensation meets the required $14.70 minimum. If tips fall short, the employer is responsible for making up the difference within the same pay period.

These rules align with the federal Fair Labor Standards Act (FLSA) and allow Arizona businesses to integrate tips into employee compensation while maintaining compliance with both state and federal law.

Arizona payroll taxes

Employers in Arizona are responsible for ensuring compliance with federal payroll laws, and they must adhere to several state payroll laws as well. Below are the primary state programs you’ll need to manage for 2025:

Arizona state tax withholding

Employers must withhold Arizona state income tax once an employee submits a Form A‑4 or after 5 days of employment if no withholding form is received. Employees pay a graduated tax rate between 0.5% and 3.5%, with a default withholding rate of 2.0% if they don’t submit Form A‑4 on time. Employers should report and remit withheld taxes quarterly via Form A1‑QRT, due April 30, July 31, October 31, and January 31.

Arizona State Unemployment Insurance (SUI)

Private-sector employers must register for and pay state unemployment insurance through the Department of Economic Security. New employers are assigned a rate of 2.0% of taxable wages for the first two years. After that, the tax rate is adjusted annually based on each employer’s reserve ratio and claims history..

If your business expands into other states, you should verify whether local payroll taxes apply there.

Arizona payroll compliance requirements

While federal payroll laws apply to all U.S. employers, Arizona has its own state-level requirements to help ensure employees are paid accurately and on time. Fortunately, Arizona’s payroll compliance obligations are relatively straightforward compared to more complex states like California or New York. However, employers must still complete a few essential steps, such as registering with the state, withholding Arizona income tax, and submitting payroll reports on time, to stay compliant. Payroll tax guides can help you understand these requirements.

The following are the core payroll responsibilities Arizona employers must fulfill:

Register as an employer

Before hiring employees in Arizona, you must register your business with both the Arizona Department of Economic Security (DES) for unemployment insurance and the Arizona Department of Revenue (ADOR) for income tax withholding.

• Register your business with the DES and the ADOR using the Joint Tax Application.
• Register for withholding tax through the Arizona Department of Revenue.

Withhold and remit Arizona income tax

Employers must collect Arizona income tax from employee wages using the employee’s completed Form A‑4.

• If the employee does not submit a form within five days, employers must withhold at the default rate of 2.0%.
• Taxes must be remitted quarterly using Form A1‑QRT.

Pay wages on time

Arizona law requires that employees be paid at least twice a month, with no more than 16 days between paydays. Final wages must also be paid on time following resignation or termination. Missing payment deadlines can result in legal penalties and employee claims.

Keep accurate payroll records

Employers must keep payroll records for at least four years. The records should include the hours worked, wages paid, and earned sick time. These records must be available upon request by the Industrial Commission of Arizona (ICA) or other regulatory agencies.

Follow federal standards

Employers must comply with all applicable federal payroll laws, including those under the Fair Labor Standards Act, IRS tax requirements, and Affordable Care Act reporting if applicable.

Can an employer withhold a paycheck for any reason?

No. Employers cannot withhold a paycheck for any reason not allowed by law. They are legally required to pay all earned wages on time. Deductions are only permitted if:

• Required by law (e.g., taxes, wage garnishments)
• Authorized in writing by the employee (e.g., benefits)
• Covered under a collective bargaining agreement

Employers may not withhold wages as punishment or for issues like property damage. Unlawful withholding can lead to legal action by the employee.

Consequences of non-compliance

Failing to follow Arizona’s payroll rules can lead to several significant consequences for your business:

Financial penalties

Employers that fail to pay wages on time, miscalculate taxes, or neglect proper reporting may be subject to fines and interest charges under the applicable Arizona Revised Statutes. For example, not paying final wages promptly can result in a petty offense classification and civil penalties. Late or inaccurate unemployment insurance filings may also trigger penalties from the Arizona Department of Economic Security.

Employee claims and lawsuits

Employees who experience payroll errors like missed payments, misclassification, or denied paid sick leave can file wage claims with the Industrial Commission of Arizona (ICA) or pursue legal action in civil court. Employers may be liable for back pay, damages, and legal fees if found noncompliant.

Audits and investigations

Non-compliance may trigger audits from state or federal agencies. These audits can be time-consuming and costly, often requiring detailed documentation of wage payments, tax filings, and employee records going back several years.

Reputation damage

Employees rely on consistent and accurate pay that they are owed. Frequent errors or missed payments can damage trust. This can lead to poor morale, higher turnover, and negative reviews. In a competitive labor market, maintaining a reputation for reliable payroll practices helps attract and retain top talent.

Operational setbacks

Dealing with wage disputes, correcting tax filings, or responding to audits can pull time and resources away from running your business. Compliance issues may also delay business expansion or access to certain licenses or funding opportunities.

Common payroll mistakes (and how to avoid them)

Payroll mistakes can cost businesses more than just money—they can lead to fines, compliance violations, and damaged employee trust. Below are some of the most frequent errors companies make, along with ways to prevent them.

Misclassifying employees

Classifying a worker incorrectly, such as treating an employee as an independent contractor, can trigger audits and back-pay claims. This is especially important for businesses hiring freelancers or part-time workers. Before you hire workers, you should learn payroll. You should also learn the difference between a W-2 and a 1099. A payroll calculator can help you calculate hourly and salaried employees’ wages correctly.

How to avoid this:

• Use the IRS and Arizona Department of Economic Security criteria to distinguish contractors from employees.
• Use QuickBooks payroll features to categorize workers and file the correct forms.
• Audit classifications regularly to stay compliant.

Underpaying employees

Failing to meet Arizona’s minimum wage or not tracking hours correctly can result in costly penalties and wage claims.

How to avoid this:

• Stay current on wage and hour laws.
• Run regular payroll audits.
• Use automated payroll and time-tracking tools, like a time card calculator.
• Train staff on compliance basics.
• Keep accurate, organized records.

Miscalculating overtime

Overtime mistakes are a top source of wage claims. Errors like not separating regular from overtime hours or applying the wrong rate can add up fast.

How to avoid this:

• Make sure your payroll system automatically correctly tracks and calculates overtime.
• Review exempt vs. nonexempt classifications.
• Train staff on both federal and Arizona overtime rules.
• Use timesheet templates to help employees accurately track their hours and overtime.

Late wage payments

Paying employees late damages trust and can lead to penalties.

How to avoid this:

• Automate payroll with scheduled direct deposits.
• Monitor cash flow regularly.
• Use payroll calendar templates, alerts, and reminders to track due dates and meet deadlines.

Poor recordkeeping

Incomplete or inaccurate records can derail compliance, lead to fines, and make it hard to defend against claims.

How to avoid this:

• Keep detailed records of hours, wages, classifications, and deductions.
• Use secure, digital payroll software to track and store information.
• Back up your data regularly.

Timesheet errors

According to QuickBooks research, U.S. employers report needing to fix errors on 80% of employee-submitted timesheets. One of the main causes? Employees forget to clock in or out and later struggle to recall their actual hours worked.

How to avoid this:

• Employ digital time-tracking software and tools with real-time clock-in/clock-out features.
• Enable automated reminders or mobile alerts to prompt employees throughout the day.
• Train staff on proper timekeeping procedures and the importance of accurate reporting.
• Review timesheets regularly before processing payroll to catch discrepancies early.

Incorrect tax withholding

Failing to withhold the correct amount of federal, state, or local taxes can result in penalties.

How to avoid it:

• Use payroll software that automatically calculates and withholds the correct taxes for each jurisdiction.
• Stay up to date with IRS and Arizona state tax rate changes each year.
• Review employee W-4 forms regularly and update them as needed.
• Reconcile payroll tax filings with payment records to catch discrepancies early.
• Consider working with a payroll provider that offers tax filing and accuracy guarantees.
• Accurately estimate taxes and net pay by using an Arizona paycheck calculator before processing payroll.
• Consult with a tax professional in Arizona who understands the state’s payroll landscape to ensure you're meeting all local obligations and staying compliant.

Payroll resources for Arizona employers

Employers in Arizona must comply with both state and federal requirements, which involve coordination with several government agencies. Here's a summary of the most relevant ones:

• Arizona Department of Revenue (ADOR): Oversees state income tax withholding and provides necessary forms (such as Form A-4) and e-filing tools for employers. ADOR also manages quarterly filings and provides online services through the AZTaxes portal.
• Arizona Department of Economic Security (DES): Administers the state’s unemployment insurance (SUI) program. Employers must register with DES, submit wage reports, and pay unemployment taxes through their online system.
• Industrial Commission of Arizona (ICA): Enforces Arizona labor laws, including wage payment, earned paid sick time, and workplace safety. Employers can consult the ICA for compliance guidance and access complaint forms or resources related to wage claims.
• Internal Revenue Service (IRS): Handles federal payroll tax responsibilities, including federal income tax withholding, Social Security, Medicare, and Federal Unemployment Tax Act (FUTA) compliance.
• U.S. Department of Labor (DOL): Enforces federal labor laws under the Fair Labor Standards Act (FLSA), including minimum wage, overtime, and recordkeeping rules.

Simplify payroll law compliance for your Arizona business

Navigating Arizona payroll laws doesn’t have to be overwhelming. From meeting pay frequency rules to accurately withholding state and federal taxes, staying compliant requires attention to detail, up-to-date knowledge, and the right tools. Fortunately, small business owners don’t have to do it all alone. You can refer to the small business payroll glossary and the payroll tax map. Before you select payroll software, consider the cost of payroll. You can also simplify your operation when you e-file 1099s. With the right tools, you can save time, reduce errors, and focus more on running your business.

QuickBooks Payroll helps you stay accurate and compliant by automatically calculating, filing, and paying your federal and state payroll taxes—backed by a 100% accuracy guarantee and tax penalty protection.** On-the-go time tracking with QuickBooks Time keeps employee hours organized and synced. Plus, as your business grows, QuickBooks scales with you, offering the right tools to support faster, more seamless payroll.

Disclaimer:

****Accuracy Guaranteed**: Available with QuickBooks Online Payroll Core, Premium, and Elite. We assume responsibility for federal and state payroll filings and payments directly from your account(s) based on the data you supply. As long as the information you provide us is correct and on time, and you have sufficient funds in your account, we'll file your tax forms and payments accurately and on time or we'll pay the resulting payroll tax penalties. Guarantee terms and conditions are subject to change at any time without notice.

Tax penalty protection: If you receive a tax notice and send it to us within 15 days of the tax notice we will cover the payroll tax penalty, up to $25,000. Additional conditions and restrictions apply. Only QuickBooks Online Payroll Elite users are eligible to receive tax penalty protection.

*This content is for information purposes only and information provided should not be considered legal, accounting or tax advice or a substitute for obtaining such advice specific to your business. Additional information and exceptions may apply. Applicable laws may vary by state or locality. No assurance is given that the information is comprehensive in its coverage or that it is suitable in dealing with a customer's particular situation. Intuit Inc. does not have any responsibility for updating or revising any information presented herein. Accordingly, the information provided should not be relied upon as a substitute for independent research. Intuit Inc. cannot warrant that the material contained herein will continue to be accurate, nor that it is completely free of errors when published. Readers should verify statements before relying on them.*